Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional

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dc.contributor	Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.contributor.author	Argilés, Josep M.
dc.date	2003-02-01
dc.identifier.citation	https://econ-papers.upf.edu/ca/paper.php?id=663
dc.identifier.uri	http://hdl.handle.net/10230/644
dc.format	application/pdf
dc.language.iso	eng
dc.relation	Economics and Business Working Papers Series; 663
dc.rights	L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights	info:eu-repo/semantics/openAccess
dc.rights	http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject	agricultural costs
dc.subject	activity based costing
dc.subject	cost drivers
dc.subject	transactions
dc.subject	Finance and Accounting
dc.title	Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
dc.type	info:eu-repo/semantics/workingPaper
dc.description.abstract	In this article an empirical analyse of farming costs is performed withinthe frame of the activity based costing, employing a panel data set ofCatalan farms. One the main conclusions of the study is that there islimited association for transaction and farm costs, especially in indirectcosts. Direct and indirect costs are mainly driven by volume production.